## **Warrington and Halton Teaching Hospitals NHS Foundation Trust: Charitable fund**
Trustee’s annual report and accounts for the year to 31 March 2025
~ Registered charity number: 1051858 --- é
## **Contents**
||**Page Number**|
|---|---|
|Reference and administrative details|2|
|Report of the Trustee|3|
|Structure, governance and management|4|
|Risk management|8|
|Objectives and strategy|9|
|Public interest benefit|9|
|Reserve policy|10|
|Investment policy|11|
|Annual review of income and expenditure|12|
|Overview and future plans|14|
|Acknowledgement|18|
|Statement of Trustee’s responsibilities|19|
|Report of the independent examining accountant|20|
|Statement of Financial Activities|21|
|Balance Sheet|22|
|Notes to the accounts|23|
|~---|é|
## **Reference and administrative details**
## **Address of Charity:**
## **Registered Charity no:**
## **Bankers:**
## **Independent examiner:**
Lovely Lane Warrington Cheshire WA5 1QG Tel: 01925 662835
1051858 Government Banking Service National Westminster Bank PLC Premier Place Devonshire Square LONDON EC2M 4XB
Jonathan Urmston ACA Voisey & Co LLP 8 Winmarleigh Street Warrington Cheshire WA1 1JW
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## **Report of the Trustee for the year ended 31 March 2025**
## **Foreword**
Warrington and Halton Teaching Hospitals NHS Foundation Trust (the “Corporate Trustee”) presents the Charitable Funds Annual Report together with the independently examined financial statements for the year ended 31 March 2025 of Warrington and Halton Teaching Hospitals NHS Foundation Trust Charitable Fund (“the Charity”). Under Part 8 section 145 of the Charities Act 2011, the Corporate Trustee has exercised the Charity’s exemption from audit. External scrutiny through _independent examination_ is permitted and deemed appropriate for the Charity as its gross income is below a statutory threshold.
The Charity’s Annual Report and Accounts for the year ended 31 March 2025 have been prepared by the Corporate Trustee in accordance with Part 8 of the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2019. The Charity’s Annual Report and Accounts include all of the separately established funds for which the Warrington and Halton Teaching Hospitals NHS Foundation Trust is sole beneficiary.
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## **Structure, governance and management**
## **Corporate Trustee**
The sole corporate trustee of the Charity is the Warrington and Halton Teaching Hospitals NHS Foundation Trust. The Charity was established in accordance with paragraph 16c of Schedule 2 of the NHS and Community Care Act 1990.
The Corporate Trustee is managed by its Board of Directors which consists of executive and non-executive directors. It has responsibility for planning, directing and controlling the activities of the entity, ensuring that the NHS body fulfils its duties in managing the charitable funds.
The members of the Board of Directors of the Corporate Trustee who served during the financial year and up to the date of compilation of this report were as follows.
**----- Start of picture text -----**
Name Title Notes
Steve McGuirk Chairman
Simon Constable Chief Executive Leaver 31 [st] August 2024
1 [st] September to 31 [st]
Dan Moore Acting Chief Executive October 2024
Commenced 1 [st] November
Nikhil Khashu Chief Executive 2024
Michael O'Connor Non-Executive Director
Julie Jarman Non-Executive Director
John Somers Non-Executive Director
Dr Cliff Richards Non-Executive Director
Jayne Downey Non-Executive Director
Jan O’Driscoll Partner Non-Executive Director Leaver 4 [th] June 2025
Ali Kennah Chief Nurse
Dr Paul Fitzsimmons Executive Medical Director
Non-voting Director from 4 [th]
Michelle Cloney Chief People Officer [(1)] June 2025
Jane Hurst Chief Finance Officer
Chief Operating Officer and Deputy Commenced as Deputy Chief
Dan Moore Chief Executive Executive 1 [st] April 2024
Lucy Gardner Director of Strategy and Partnerships [(1)]
Director of Communications &
Kate Henry Engagement [(1)]
**----- End of picture text -----**
(1)Non-voting Directors.
The Charity is established as an umbrella charity, registered with the Charity Commission (no. 1051858). The umbrella charity covers the existence of a single unrestricted fund containing 5 (5 in 2023/24) designated funds and a general unrestricted fund at 31 March 2025 and, currently, 9 restricted funds (10 in 2023/24). The Charity was first registered as both Halton
4
General Hospital NHS Trust Charity and Warrington Hospital NHS Trust Charity in April 1996 under the Charities Act 1993, which is now been incorporated into the Charities Act 2011.
In April 2001, supplemental deeds were executed to amalgamate the administration, trustees, objects and powers of the two charities following merger of the two organisations, creating the single body known as North Cheshire Hospitals NHS Trust Charitable Fund. On 1 December 2008, the Trust changed its name to Warrington and Halton Hospitals NHS Foundation Trust, following its transition to Foundation Trust status. The name of the Charity was changed accordingly by way of a supplemental deed and registered with the Charity Commission on 16 March 2010.
Supplemental deeds were further submitted in January 2020 to formally amend the Charity’s name to Warrington and Halton Teaching Hospitals NHS Foundation Trust Charitable Fund following the Trust’s formal name change in November 2019 to Warrington and Halton Teaching Hospitals NHS Foundation Trust.
## **Charitable Funds Committee**
The Board of Directors (the Board) established a Committee on 5 April 2001, known as the Charitable Funds Committee, (the Committee) reporting to the Board, in accordance with standing order 6 for the practice and procedure of the Board of Directors (annex 7 of the Trust’s Constitution). The role of the Committee is to oversee the management of the affairs of the Charitable Fund. This is a delegated duty carried out on behalf of the Corporate Trustee. The role is to ensure that the Charity acts within the terms of its declaration of trust and appropriate legislation, and to provide information to the Audit Committee to enable it to provide assurance to the Board that the Charity is properly governed and well managed across its full range of activities.
Aside from any restricted funds held, the Charity holds a single general fund, within which designated funds have been created to acknowledge expressions of wish from donors about the particular department or ward which should ideally benefit from their generosity. The Trustee has an intention to use the income of designated funds in the areas indicated by donors. However, the Committee may choose to apply the funds to general purpose in any area of the Trust’s hospitals in accordance with the Health Service Act 1977.
## **Membership of the Committee**
The Committee shall be composed of all independent Non-Executive Directors, one of whom will be appointed as Chair of the Committee and up to three voting Executive Directors to include the Chief Finance Officer, the Chief Nurse, and the Chief People Officer or their nominated deputies.
5
## **Attendance**
The following individuals, or their nominated deputy, shall normally be in attendance at the meetings:
- Deputy Director of Communications and Engagement
- Head of Fundraising
- Deputy Chief Finance Officer
- Head of Financial Planning
- Any Senior Trust employees with clinical and operational expertise as nominated by the Trust Board at the invitation of the Committee
- Company Secretary & Associate Director of Corporate Governance
- Member of Financial Planning Team
- Nominated Governor (Public Constituency)
During the year under review, and up to the date of compilation of this report, the members of the Charitable Funds Committee were as follows.
**----- Start of picture text -----**
Name Position held Notes
Chairman
Steve McGuirk
(Chair of Charitable Funds Committee)
Cliff Richards Non-Executive Director
Michael O’Connor Non-Executive Director
Julie Jarman Non-Executive Director
Jayne Downey Non-Executive Director
John Somers Non-Executive Director
Jan O’Driscoll Partner Non-Executive Director Leaver 4 [th] June 2025
Jane Hurst Chief Finance Officer
Ali Kennah Chief Nurse
Director of Communications and
Kate Henry
Engagement
Michelle Cloney Chief People Officer
**----- End of picture text -----**
Following an amendment to the Standing Financial Instructions (SFIs) on 29 March 2023 expenditure under £5k can be approved by the Executive Directors of the Corporate Trustee. Expenditure above £5k is referred for approval to the Charitable Funds Committee on a quarterly basis.
Members of the Trust Board and the Charitable Funds Committee are not individual Trustees under Charity Law, but act as agents on behalf of the Corporate Trustee.
6
## **Corporate Trustee’s appointments**
The methods of appointment to the key governance roles within the Board of Directors and Council of Governors of the Corporate Trustee are reported in the Corporate Trustee’s Annual Report and Accounts 2024/25 and contained within the Corporate Trustee’s Constitution. Copies of these documents can be obtained from the Corporate Trustee’s website or from its Communications office, located at Warrington Hospital, Lovely Lane, Warrington, Cheshire WA5 1QG.
All appointments to the Charitable Funds Committee are made in accordance with the Charitable Funds Committee’s approved Terms of Reference.
Trust staff including Executive and Non-Executive Directors, are required to complete the Trust’s corporate induction programme, and are encouraged towards continuous professional development through the Trust’s on-going performance management arrangements. Directors are able to seek individual professional advice or training at the Trust’s expense in the furtherance of their duties.
Governors’ knowledge is refreshed through a range of briefing sessions and workshops. The Board of Directors, Charitable Funds Committee and governors all have direct access to advice from the Board Secretary who is responsible for ensuring that the Corporate Trustee’s procedures are followed and that applicable regulations are complied with.
## **Administration**
The accounting records and day to day financial administration of the funds are dealt with by the Trust’s Finance Department. Fundraising and promotion of the charity is administered by the Trust’s Fundraising team, both are located at Warrington Hospital, Lovely Lane, Warrington, Cheshire WA5 1QG.
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## Risk management
The Corporate Trustee of the Charity believes that sound risk management is integral to both good management and good governance practice. Risk management forms an integral part of the Charity decision–making and is incorporated within strategic and operational planning.
Risk assessment is conducted on all new activities and projects to ensure they are in line with the Charity objectives and mission. Any risks or opportunities arising are identified, analysed and reported at an appropriate level. Key strategic risks are identified and updated four times per year and more frequently if risks are known to be volatile. The Charity regularly reviews and monitors risk through a risk register which is updated as considered appropriate. Periodic reports are to be made to the Corporate Trustee – using the Trustee Checklist relating to continuing and emerging high concern risks and those where priority action is needed to effect better control.
Individual error and incident reports are required from individual staff where a reportable event is identified, reported using the Trusts incident management system.
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## **Objectives and strategy**
The objective of the Charity is to provide for any charitable purpose or purposes relating to the National Health Service wholly or mainly for the services provided by Warrington and Halton Teaching Hospitals NHS Foundation Trust.
To support Warrington and Halton Teaching Hospitals to be OUTSTANDING for our patients, our communities and each other by fundraising to provide:
- State-of-the-art equipment, technology or training
- Funding for WHH-related research
- Improving the hospital environment
- Enhancements to support the care and comfort of our patients, carers and visitors while on our premises
- Support to enable the health and wellbeing of our patients and staff
The Corporate Trustee attempts to balance the purchasing of essential equipment for essential services against expenditure which improves the general environment and facilities of the hospitals for its patients beyond that which the NHS is obliged to provide as part of patient care. In achieving this balance, the Corporate Trustee always has in mind the wishes of the donors to the Charity.
## **Public interest benefit**
The Corporate Trustee ensures that the _public interest benefit_ criteria, as detailed in the Charities Act 2011, are met by critically assessing each funding application from sub-fund holders. Applications for funding can be made by any department within the hospitals, and applications are only restricted by the availability of funds and the quality of the application.
Where possible, funds are used to provide benefit to a wide range of patients, and funds used for staff enablement are allocated to projects that will directly benefit patients. A summary of major purchases made by the Charity during the year under review is contained in the Annual Review of Income and Expenditure (page 13).
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## **Reserve policy**
## **Requirement**
In accordance with Charity Commission guidance, the Corporate Trustee acknowledges that there is a requirement to hold reserves. The reserves policy is to ensure that enough money is set aside to cover any cessation costs if the Charity was to cease trading.
The Charity approves expenditure on a case-by-case basis considering the level of funds available and the Corporate Trustee reserves the right to cancel any past delegation and transfer monies back to the fund they originated from. This may be considered where designated funds have not been spent within a reasonable timescale or where the original purpose of the designation no longer exists. Likewise, the Corporate Trustee may choose to designate funds for a particular purpose.
## **Level of reserves**
At 31 March 2025 the Corporate Trustee considers that a minimum reserve of £97k (£97k at 31 March 2024) in the unrestricted general purpose fund should be permanently maintained.
## **Monitoring**
The Chief Finance Officer will report on the progress of the reserves and make recommendations to the Charitable Funds Committee in order to comply with the policy. The Charitable Funds Committee has authority to vary the minimum level of reserves and this is reviewed on an annual basis.
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## **Investment policy**
## **Introduction**
Where NHS charitable funds have surplus monies in excess of the minimum reserves plus those required to fund commitments that have not yet been realised, Trustees may elect to invest some or this entire surplus in order to generate additional income to fund future charitable activities.
## **Investment criteria**
The investment policy of the Corporate Trustee is to deposit the entire value of the fund with the Government Banking Service in an interest-bearing account. This decision is based upon the intention in the short term to spend the funds, such that long-term investment would not be appropriate. The policy was reviewed in 2024/25 with no amendments and will be reviewed again in 2025/26 as per the cycle of business.
## **Interest receivable, interest payable and bank charges**
It is the policy of the Corporate Trustee to apportion interest payable and bank charges across all funds, and to credit all funds with the proceeds of the Charity’s investments based on the percentage of the fund balance compared to total funds.
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**Annual review of income and expenditure**
## **Income**
During 2024/25, the Charity continued to support a wide range of charitable and health-related activities, by purchasing supplementary and complementary equipment or services which may not ordinarily have been provided from NHS sources.
Total income in 2024/25 was £452k (£243k in 2023/24) per the table below:
||**2024/25**|**2023/24**|
|---|---|---|
||**£’000**|**£’000**|
|Legacies|82|51|
|Donations and fundraising activities*|331|162|
|Income from investments|39|30|
|**Total Income**|**452**|**243**|
## ***Analysis of income from donations and fundraising activities.**
||**2024/25**|**2023/24**|
|---|---|---|
||**£’000**|**£’000**|
|Grant makers|36|40|
|Corporate donations|55|45|
|Donations, unsolicited|179|16|
|Community donations|19|26|
|Donations in Memory|19|13|
|WHH Events|18|16|
|Gaming and trading|5|6|
|**Total income from fundraising activities**|**331**|**162**|
## **Expenditure**
The Charity’s unrestricted general fund contains a number of designated funds in order to assist the donors in matching their donation with a particular department. All donations are accepted taking into account the donors’ intentions and are held in the general fund unless a restriction has been applied; in this case, a separate restricted fund may be created. Legacy income where subject to a legal trust is held as restricted funds.
The Corporate Trustee is committed to ensuring that all funds are directed to the purposes identified in the Terms of Reference as soon as possible. Total expenditure in 2024/25 was £280k (£252k in 2023/24) per the table below:
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||**2024/25**|**2023/24**|
|---|---|---|
||**£’000**|**£’000**|
|Expenditure on the furtherance of the Charity objects
(see following table)|134|120|
|Support costs and overheads|18|17|
|Staff costs|92|85|
|Governance costs|12|12|
|**Expenditure on charitable activities**|**256**|**234**|
|Costs incurred in fundraising|24|18|
|**Total expenditure**|**280**|**252**|
|**Expenditure in 2024/25 (items costing more than £1k) ***|||
||**£’000**||
|Cherry Tree Courtyard wellbeing hub|36||
|Staff retreat - Theatres|12||
|Children’s ward sensory room|9||
|Sensory furniture and activity items|8||
|2 intermittent pneumatic compression pumps|6||
|NICU video diary service|4||
|Abi cot and soft furnishings – Butterfly Suite|4||
|Garden items for staff area|3||
|Soft play area|3||
|Hairdressing station & garden furniture|3||
|Free patient TV – Euros 2024|2||
|Staff Christmas chocolates|2||
|Patient Christmas gifts|2||
|2 multi faith trollies|1||
|**Total expenditure on individual items >£1k**|**95**||
|Other Charitable purchases (under £1,000 per item)|39||
|**Total Charitable expenditure**|**134**||
*Items listed relate to expenditure on the furtherance of the Charity objects contained within note 7.
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## **Overview and future plans**
## **Overview**
Working in close partnership with Warrington and Halton Teaching Hospitals NHS Foundation Trust, the charity’s vision is to improve our patients, staff and volunteers’ overall experience and wellbeing by providing additional equipment, technology, or training; funding WHH-related research; improving the hospital environment; and providing enhancements to support the care and comfort of those who visit our hospitals.
year ahead and is committed to ensuring all funds are utilised for the direct benefit of our patients, volunteers and staff health and wellbeing, as soon as is practicable.
The Charitable Funds Committee continues to seek spending plans from holders of both restricted and designated income funds, with the intention of disbursing donated funds in a timely and appropriate manner.
This report covers 2024-25, a period which has continued to experience a challenging economic landscape for the charity sector.
The Charities Aid Foundation UK Giving Report for 2025 states that the proportion of people donating to charity has continued to fall, with only 50 per cent of people donating in the past 12 months (this figure reduces further to 36 per cent for 16 to 24-year-olds). Sponsorship levels have also decreased, having failed to recover from the Covid-19 pandemic.
The north west of England is one of three regions that have seen the largest decreases in donors, however health charities received the highest number of donations, with hospices and medical research-related charities the most favoured.
The primary reason across all groups for not donating has been affordability due to ongoing cost of living and inflationary pressures. However, that is particularly the case among 35 to 54year-olds, while not trusting charities was a bigger concern for those aged 55+.
In total, 29% of people who had not donated gave a reason that indicated a lack of interest in charities, rising to 34% of 16 to 24-year-olds and 38% of 25 to 34-year-olds.
## **Consolidate, grow and invest**
WHH Charity’s three-year strategy for 2022-25 was extended for a further 12 months to 2026 following approval by the Charitable Funds Committee. This was agreed to enable the charity to continue developing its key campaigns and building on the momentum gained in growing its presence and engagement within our hospitals and communities.
The highest income streams within 2024/25 are unsolicited donations £179k, corporate donations £55k and grant makers £36k.
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The key aims of our current strategy are:
- 2022-23: Consolidate – sustainability post Covid-19
- 2023-24: Grow (carried forward into 2024-25)
- 2024-25: Grow
- 2025-26: Reinvest in charity
These aims are based on the following six key pillars:
1. Brilliant basics 4. Contribution to anchor institution
2. Income generation 5. Excellent, aspirational WHH Charity Team
3. Staff engagement 6. Cost containment
The focus on consolidation has continued over the past year to enable the charity to evolve and develop its processes and systems to increase income and supporters.
Activity has included:
- continuing to evolve and modernise our processes to work more effectively and strategically, while raising our profile internally and externally
- re-investing in our digital marketing strategy to further promote the charity brand, increase awareness and generate new followers
- generating fresh campaigns that engage the public, community groups, businesses and staff, for example the Willow Tree Hub appeal
- converting existing supporters by encouraging further participation via new events and initiatives, such as Warrington Running Festival
- and community supporters, e.g. continued work with Sacred Heart Catholic Primary School, Warrington and Vale Royal College, William’s Gift, and Guru Nanak Gurdwara
- working with our volunteers and community supporters to ensure they feel valued and engaged
- promoting recurrent and non-recurrent income streams, e.g. Payroll Giving / lottery / contactless donation stations
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At the date of compilation of the financial statements, the following schemes above £1k have been approved:
- Cherry Tree Court £36k
- Staff retreat – Theatres £12k Children's Ward Sensory Room £9k Sensory furniture and activity items £8k x2 intermittent pneumatic compression pumps £6k NICU video diary service £4k Abi Cot and soft furnishings - Butterfly Suite £4k Garden items for staff area £3k Soft play area £3k Hairdressing station & garden furniture £3k Free TV - Euros 2024 £2k Staff Christmas chocolates £2k Patient Christmas gifts £2k x2 Multi faith trollies £1k
## **Campaigns and future plans**
The charity’s Making Waves appeal, launched in 2023 with the aim of improving facilities within the Children’s Ward at Warrington Hospital, has now been completed after securing more than £55k. The funds have been used to:
- transform the ward’s soft play area into a bright and inviting space
- create a state-of-the-art sensory room designed for children with complex needs
- purchase interactive activity tables to encourage creativity and social interaction
- introduce gaming carts for bedsides, treating rooms and waiting areas
The charity has also supported parents and carers of young patients, including building new accessible and inclusive shower facilities, as well as working with external charity Sophie’s Legacy to provide hot meals in the family room.
The success of the campaign contributed to the charity being named Charity of the Year at the Warrington Guardian’s Inspiration Awards in May 2024, further enhancing our profile in the community.
Work was also completed on a new garden for the Radiology Department at Warrington. More than £5k was raised via the Radiology Memorial Garden Appeal through a fundraising abseil and community support, including Warrington and Vale Royal College students who provided artwork for the revamped courtyard area.
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A state-of-the-art intraoral digital scanner has been introduced in the Orthodontics Department of Warrington Hospital following the charity’s Raising Smiles campaign. The hospital-based League of Friends funded the £22k scanner, which is already having a positive impact on patient experience. The Trust separately funded a second scanner for Halton Hospital. The Orthodontics Team also completed a midnight walk up Mount Snowdon in August 2024 to support the appeal.
Meanwhile a new £200k fundraising campaign was launched in March 2025 to create the Willow Tree Hub (WTH) – a dedicated space offering comfort, privacy and specialist support for families facing the heartbreaking loss of a baby.
The hub, to be constructed in the grounds of Warrington Hospital outside the Maternity Department, will provide a private space where families can receive the help and guidance they need in a compassionate and supportive setting. It will also be home to a specialist Rainbow Clinic, offering extra care, specialist monitoring and emotional support for families navigating a pregnancy after loss. Inside there will be an area for bereavement counselling and support sessions, while outside there will be a garden offering a place for reflection and remembrance.
As of 31 March 2025 more than £3k has been raised for the appeal, with further pledges linked to future events including the Warrington Running Festival in September 2025. Several staff members and supporters have signed up to take part in the event for the WTH appeal.
Work is also set to begin on a new garden balcony to support patients on the Intensive Care Unit (ICU) at Warrington Hospital. Designed as an extension to the unit, the balcony will create a calm sanctuary where patients can spend time outside and get some much-needed fresh air in a safe and private area. Currently if a patient is mobile but still in need of ICU treatment they have to take a 10-minute journey from the unit to use external public garden areas in the hospital. For patients who are non-mobile, including those at end of life, there is very little provision for access to outside space.
The project, which also includes renovation work to the existing family room, has been funded via fundraising and donations, including a generous £140k donation from Warrington Hospital’s League of Friends. Construction work for the balcony is scheduled to begin in June 2025.
Upcoming plans include launching a new WHH Charity Supporters’ Club to increase our corporate engagement by creating a more structured approach for local businesses. We also continue to explore potential grant and funding opportunities for future projects.
We have reinvested in our digital marketing strategy to further promote and increase awareness of our charity brand, and attract more loyal followers, as the charity heads towards its 30[th] birthday in 2026. Additionally, a new public facing website for the charity featuring a modern and accessible design, improved content and inspiring stories will launch in June 2025.
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## **Acknowledgements**
WHH Charity has made steady progress with its extended strategy of consolidation and growth, while staying true to its core values and commitment to supporting Warrington and Halton Teaching Hospitals as the Trust works towards becoming ‘outstanding’.
households and businesses, we are dedicated to ensuring WHH Charity fulfils its purpose and support for our patients, volunteers and staff – enhancing patient care, transforming spaces, funding cutting-edge equipment and supporting staff wellbeing.
Thanks to the ongoing support of our volunteers, fundraisers, businesses, partners and community contributors, the Charitable Funds Committee was able to disburse £134k of donated funds in the 2024-25 year.
We extend our sincere thanks to all of our dedicated supporters who give up their time and go the extra mile on behalf of the charity, often during the most difficult personal circumstances. This includes our staff at WHH who have been actively involved in campaigns and events to raise awareness and funds. We would also like to thank the League of Friends for their ongoing support of our hospitals and projects, including their significant donation towards our ICU balcony appeal.
We are grateful for everyone’s contributions, fundraising support and legacy donations, as well as all feedback and ideas which are invaluable in helping to drive the charity forward. We remain committed to supporting our patients and their families, our volunteers and our staff at Warrington and Halton Teaching Hospitals NHS Foundation Trust as we work towards a sustainable and bright future for WHH Charity.
Information regarding the independently examined accounts can be obtained from the Trust’s Finance Department on 01925 662282.
Approved on behalf of the Corporate Trustee.
Kate Henry, Director of Communications and Engagement, and Executive Lead for WHH Charity 14 August 2025
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## **Statement of Trustee’s responsibilities**
The law applicable to charities in England and Wales requires the Trustee to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year, and of its financial position at the end of the year. In preparing financial statements that give a true and fair view, the Trustee should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation;
- keep proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity, and which enables the Trustee to ensure that the financial statements comply with the requirements in the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed; and
- Safeguard the assets of the Charity, therefore taking reasonable steps in the prevention and detection of fraud and other irregularities.
The Corporate Trustee confirms that it has met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 21 to 35 attached have been compiled from, and are in accordance with, the financial records maintained by the Corporate Trustee.
Approved by the Corporate Trustee and signed on its behalf by:
STEVE MCGUIRK CBE DL Chairman
JANE HURST
Chief Finance Officer
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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF WARRINGTON AND HALTON TEACHING HOSPITALS NHS FOUNDATION TRUST CHARITABLE FUND**
I report on the accounts for the year ended 31[st] March 2025 set out on pages 21 to 35
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## J Urmston
Jonathan Urmston BA ACA
Voisey & Co LLP, Chartered Accountants 8 Winmarleigh Street 09/01/2026 Warrington, Cheshire WA1 1JW ……………………………………
20
## **Statement of Financial Activities 31 March 2025**
|Note
**Incoming and endowments**
**from:**
Incoming resources from
Charitable activities
2
Donations and legacies
3
Other trading activities
4
Income from Investments
5
**Total income and endowments**
**Expenditure on:**
Raising funds
6
Charitable activities
7
**Total expenditure**
Net income/(expenditure)
Transfers between funds
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
17
**Total funds carried forward**|Unrestricted
Funds
Restricted
Funds
Endowment
Funds
**Total Funds**
Prior Year
Total Funds
2024/25
2024/25
2024/25
**2024/25**
**2023/24**
£000
£000
£000
**£000**
**£000**
13
5
0
**18**
16
191
199
0
**390**
191
5
0
0
**5**
6
29
10
0
**39**
30|
|---|---|
||238
214
0
**452**
243|
||(18)
(6)
0
**(24)**
(18)
(213)
(43)
0
**(256)**
(234)|
||(231)
(49)
0
**(280)**
(252)|
||7
165
0
**172**
(9)
(11)
11
0
**0**
0|
||(4)
176
0
**172**
(9)|
||352
85
0
**437**
447
**348**
**261**
**0**
**609**
438|
21
## **Balance Sheet at 31 March 2025**
||||Unrestricted|Funds|Restricted|Funds|Endowment|Funds|**Total Funds**|Prior Year|Total Funds|
|---|---|---|---|---|---|---|---|---|---|---|---|
||Note|Note|2024/25||2024/25||2024/25||**2024/25**|2023/24||
||||£000||£000||£000||**£000**|£000||
|**Fixed Assets**||||||||||||
|Intangible assets||10||0||0||0|**0**||0|
|**Total fixed assets**||||0||0||0|**0**||0|
|**Current assets**||||||||||||
|Cash at Bank and in hand||11|388|388||274||0|**662**||744|
|Debtors||12|24|24||1||0|**25**|18|18|
|**Total current assets**||||412||275||0|**687**||762|
|**Current liabilities**||||||||||||
|Creditors: amounts falling due
within one year||13||(64)||(14)||0|**(78)**|(308)||
|Other Liabilities (Deferred Income)||13||0||0||0|**0**||(15)|
|**Total assets less current**
**liabilities**||||348||261||0|**609**||438|
|**Non current liabilities**||||||||||||
|**Net assets**||||348||261||0|**609**||438|
|**The funds of the Charity**||||||||||||
|Total Charity funds||||348||261||0|609||438|
|**Total funds carried forward**||||**348**||**261**||**0**|**609**||438|
The notes on pages 23 to 35 form part of these accounts. Signed:
Chairman Date 07.01.2026
Chief Finance Officer Date 07.01.2026
22
**Notes to the accounts**
## **Note 1 Accounting policies**
The financial statements have been prepared under the historical cost convention and in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Charities Act 2011.
The financial statements are presented in Pounds Sterling, rounded to the nearest thousand.
There is no requirement for the Charity to prepare a cash flow statement since it is exempt due to being a ‘smaller’ charity (i.e. income less than £1,000,000).
## **1.1 Accounting judgements and key sources of estimation uncertainty**
In the application of the Charity’s accounting policies, management is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors considered of relevance. Actual results may differ from those estimates, and underlying assumptions are continually reviewed. Revisions to estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods.
The following are the areas of critical judgements that management have made in the process of applying the entity’s accounting policies.
## **Going concern**
After making enquiries, the Corporate Trustee has a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing these financial statements.
There are currently no sources of estimation or uncertainty that are judged to cause a significant risk of material adjustment to the financial statements.
## **1.2 Funds structure**
Restricted funds are to be used in accordance with the specific restrictions imposed by the donor. The Charity held 9 (10 in 2023/24) restricted funds at the end of the year under review.
The Charity did not hold any endowments, expendable or otherwise, during the year under review.
23
Unrestricted funds comprise those funds which the Corporate Trustee is free to use for any purpose in furtherance of the Charity’s charitable objects. The Charity has an unrestricted fund containing a general unrestricted fund and 5 (5 in 2023/24) designated funds. These unrestricted designated funds are created to honour donors’ expressions, or are created by the Trustee, at its discretion, to designate monies for specific future purposes. Any funds held within a designated fund can be merged or transferred within the general fund at any time, at the discretion of the Trustee, in accordance with the Health Service Act 1977.
## **1.3 Incoming resources**
All incoming resources are recognised once the Charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.
The cost of donations in kind (Gifts in Kind) for charitable activities is deemed to be the fair value of those gifts at the time of their receipt. They are recognised on receipt as income from fundraising activities in the reporting period in which the goods are received.
Donations in kind are recognised as an expense at the carrying amount of the goods upon application to charitable activities.
## **1.4 Incoming resources from legacies**
Legacies are accounted for as incoming resources either upon receipt, or where the receipt of the legacy is probable and the ability to estimate with sufficient accuracy the amount receivable. This would require that confirmation has been received from the representatives of the estate(s) that payment of the legacy will be made, or property transferred, and that all of the conditions attached to the legacy have been fulfilled.
## **1.5 Resources expended**
All expenditure is accounted for on an accruals basis, and has been classified under the headings that aggregate all costs related to that category. All expenditure is recognised once there is a legal or constructive obligation committing the Charity to the expenditure.
The Charity does not make grants to third parties.
Contractual arrangements are recognised as goods or services are supplied.
## **1.6 Costs of raising funds**
These are costs associated with generating incoming resources and are recognised as per the Charity’s other expenditure.
24
## **1.7 Charitable activities**
The costs of charitable activities include all costs incurred in the pursuit of the charitable objects of the Charity. These costs comprise the direct costs of charitable purchases, support costs, overheads and governance costs as shown in Note 7.
Governance costs comprise all costs incurred in the governance of the Charity. These costs include fees pertaining to the provision of governance and financial reports to the Charitable Funds Committee, the creation of this Annual Report and Accounts, the audit or independent examination of the accounts, and any associated support costs.
## **1.8 Intangible fixed asset investments**
Intangible assets are non-monetary assets without physical substance, which are capable of sale separately from the rest of the Charity’s business or which arise from contractual or other legal rights. They are recognised only when it is probable that future economic benefits will flow to or service potential be provided to, the Charity and where the cost of the asset can be measured reliably.
Intangible assets are initially recognised at cost, comprising all directly attributable costs needed to create, produce and prepare the asset to the point that it is capable of operating in the manner intended.
Subsequently intangible assets are measured at current value in existing use. Where no active market exists, intangible assets are valued at the lower of depreciated replacement cost and the value in use where the asset is income generating.
Intangible assets are amortised over a useful economic life of 5 years using a straight line on cost method.
## **1.9 Realised gains and losses**
All gains and losses are taken to the Statement of Financial Activities as they arise.
## **2 Analysis of income from charitable activities**
|WHH Events
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
13
5
**18**
16|
|---|---|
||13
5
**18**
16|
25
## **Analysis of income from donations and 3 legacies**
|Grant Makers
Corporate Donations
Community Donations
Donations in Memory
Legacies
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
8
28
**36**
40
52
3
**55**
45
37
161
**198**
42
13
6
**19**
13
81
1
**82**
51
191
199
**390**
191|
|---|---|
## **4 Analysis of trading activities**
||Unrestricted|Restricted|**Total**|
|---|---|---|---|
||Funds|Funds|**Funds**|
||2024/25|2024/25|**2024/25**|
||£000|£000|**£000**|
|Hospital lottery|5|0|**5**|
|**Total**|5|0|5|
## **Analysis of investment 5 income**
|Bank interest
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
29
10
**39**
30|
|---|---|
||29
10
**39**
30|
The Trust received £39k bank interest in 2024/25 (£30k in 2023/24). £29k has been allocated to unrestricted funds and £10k to restricted funds.
26
**6 Analysis of expenditure on raising funds (Fundraising activities)**
|Promotional items and
branding
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
18
6
**24**
18
18
6
**24**
18|
|---|---|
## **7**
## **Analysis of charitable activities**
|Patient welfare
Staff enablement
Medical equipment
**Sub Total**
Support costs and overheads*
Staff costs
Governance costs
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
56
8
**64**
54
61
3
**64**
66
6
0
**6**
0|
|---|---|
||**123**
**11**
**134**
120
13
5
**18**
17
68
24
**92**
85
9
3
**12**
12
213
43
**256**
234|
*Support costs and overheads comprise of an apportionment from the Trust’s administration charge (Note 7.1) of £11k (£11k in 2023/24) plus other sundry items not categorised elsewhere.
## **7.1 Governance costs**
|Independent examination
Administration Charge
Fees and subscriptions
Total|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
2
1
**3**
2
8
3
**11**
11
0
0
**0**
0
10
4
**14**
13|
|---|---|
27
Independent examination consists of an accrual for the independent examination fee of £3k (£2k in 2023/24) for the period of this review.
## **8. Staff Costs**
|Salaries and wages
Social Security costs
Pension Costs
**Total**|**2024/25**
2023/24
**£000**
£000
**73**
68
**8**
7
**11**
10
**92**
85|
|---|---|
During the period under review the number of employees whose total benefits (excluding employer pension contributions) exceeded £60,000 was:
- £60,001-£70,000: 1 employee
The Trustee is defined as the Corporate Trustee that does not constitute employment with the charity. Accordingly, no Trustees are paid any remuneration nor receive any other benefits and expenses from employment with the charity.
## **8.1. Average number of employees in the year (Whole time equivalent)**
|Fundraising
Administration
**Total**|**2024/25**
2023/24
**1.0**
1.0
**0.5**
0.5
**1.5**
1.5|
|---|---|
## **8.2. Pension Costs**
Employees are covered by the provisions of the NHS Pension Scheme. The scheme is an unfunded defined benefit scheme that covers NHS employers, General Practices and other bodies allowed under the direction of the Secretary of State in England and Wales. It is not possible for the Corporate Trustee to identify its share of the underlying scheme liabilities. Therefore, the scheme is accounted for as a defined contribution scheme.
Employer's pension cost contributions are charged to the Statement of Financial Activities as and when they become due.
28
## **9. Allocation of administration charge**
The costs of administering the Charity have been split between support costs and overheads (Note 7), governance costs (Note 7.1) and staff costs (Note 8).
During the year under review an administration charge was raised. The administration charge (to cover the governance, financial and procurement resources of Warrington and Halton Teaching Hospitals NHS Foundation Trust) for 2024/25 was £19k (£19k in 2023/24), the charge is apportioned equally between support costs and overheads and governance costs. The element of the administration charge that is attributed to governance costs pertains to the costs associated with the preparation of Committee papers and the Annual Report and Accounts.
During the year under review the Corporate Trustee considered the Charity’s policy on the allocation of overheads in conjunction with guidance as issued by the Charities Commission.
At 31 March 2025 all shared costs for administration and governance costs have been apportioned across all funds based on the percentage of the fund balance compared to total funds.
Overheads will continue to be apportioned on an annual basis at the start of each financial year.
29
## **10. Analysis of Intangible Fixed Assets**
|**Cost**
Balance brought forward at 1 April 2024
Additions in year
Disposals in year
Balance carried forward at 31 March 2025
**Amortisation***
Balance brought forward at 1 April 2024
Charge in year
Balance carried forward at 31 March 2025
**Net Book Value at 31 March 2025**
**Net Book Value at 31 March 2024**|**2024/25**
**£000**
**Software**
**17**
**0**
**0**|
|---|---|
||**17**|
||**17**
**0**|
||**17**|
|||
||**0**|
|||
||**0**|
*The cost of intangible fixed assets relates to the purchase of the Harlequin fundraising database and associated finance package. The asset was purchased in 2015/16 and came into use from 1 April 2016.
## **11. Analysis of cash at bank and in hand**
## **12.**
|**Analysis of cash at bank and in hand**||
|---|---|
|Bank current account
**Total**
**Analysis of debtors**
Prepayments and accrued income
Other debtors
**Total**|**2024/25**
2023/24
**£000**
£000
**662**
744
**662**
744|
||**2024/25**
2023/24
**£000**
£000
**12**
7
**13**
11|
||**25**
18|
During the year under review, and the prior year, other debtors represent amounts to be reclaimed by the Charity in respect of Gift Aid.
30
## **13. Analysis of current liabilities and long-term creditors**
|Accruals and purchases made on behalf of the
Charity
Other Liabilities (Deferred Income)
**Total**|**2024/25**
2023/24
**£000**
£000
**78**
308
**0**
15
**78**
323|
|---|---|
## **14. Related party transactions**
The Charity is a subsidiary of the Trust and is therefore a related party. Warrington and Halton Teaching Hospitals NHS Foundation Trust is the sole beneficiary of the Charity. The Charity provides funding to the Trust for approved expenditure made on behalf of the Charity.
At 31 March 2025 the charity owed Warrington and Halton Teaching Hospitals NHS Foundation Trust £66k for purchases made by the Trust on behalf of the Charity (£298k at 31 March 2024). All monies owing to the Trust as at 31 March 2025 have now been transacted.
All transactions entered into during the year were conducted on an arm’s length basis.
During the year, none of the members of the Trust Board or senior Trust staff, or parties related to them, were beneficiaries of the Charity. Neither the Corporate Trustee nor any member of the Trust Board has received honoraria, emoluments or expenses in the year. The Corporate Trustee has not used the funds of the Charity to purchase trustee indemnity insurance.
Board members, and other senior staff, take decisions on both Charity and exchequer matters, but endeavour to keep the interests of each discrete, and do not seek to benefit personally from such decisions. Declarations of personal interest have been made in both capacities and are available to be inspected by the public in the Corporate Information section of the Trust’s website.
From 1 April 2013 NHS charitable funds considered to be subsidiaries are to be consolidated within the Trust accounts in accordance with an accounting direction issued by NHS England. For 2024/25 the Trust has opted not to consolidate charitable funds within the main Trust Accounts on the basis that they are immaterial. This will continue to be reviewed each year for appropriateness.
31
## **15. Events after the reporting period**
There have been no events since the Balance Sheet date that would indicate that any revision to the financial statements is necessary.
## **16. Legacies**
Legacy income is recognised in line with the Charities Statement of Recommended Practice (SORP) in accordance with the Financial Reporting Standard applicable (FRS 102) whereby in addition to establishing entitlement, a legacy is only recognised in the accounting period where:
- There is sufficient evidence that receipt is probable; and
- It is possible to estimate with sufficient accuracy the amount receivable.
## **17. Fund structure and summary of movements**
At 1[st] April 2024 there were 10 restricted funds, 5 designated funds and a general unrestricted fund. During 2024/25 2 restricted funds were closed and 1 restricted fund was opened. Therefore at 31st March 2025 there were 9 restricted funds, 5 designated funds and a general unrestricted fund.
A summary of fund movements is given in the following table:
32
|**Fund**|**Balance at**
**1 April**
**2024**|**Balance at**
**1 April**
**2024**|**Incoming**
**resources**|**Outgoing**
**resources**|**Transfers**|**Balance**
**at 31**
**March**
**2025**|
|---|---|---|---|---|---|---|
||**£000**||**£000**|**£000**|**£000**|**£000**|
|Breast Screening Unit||17|5|-7|0|15|
|Cancer Patient Support||7|35|-5|0|37|
|Intensive Care||22|155|-25|0|152|
|Neonatal Appeal||7|9|-7|0|9|
|Radiology||7|1|-5|0|3|
|Diabetes||4|0|0|0|4|
|Respiratory||2|1|-2|0|1|
|Maternity and Neonatal Bereavement||19|4|-9|0|14|
|RaisingSmiles||0|4|-0|0|4|
|**Total Restricted Funds**||**85**|**214**|**-60**|**0**|**239**|
|Unrestricted Funds*|352||238|-220|0|370|
|Total Funds|437||452|-280|0|609|
|***Unrestricted Funds**|**Balance at**
**1 April**
**2024**|**Balance at**
**1 April**
**2024**|**Incoming**
**resources**|**Outgoing**
**resources**|**Transfers**|**Balance**
**at 31**
**March**
**2025**|
|---|---|---|---|---|---|---|
||**£000**||**£000**|**£000**|**£000**|**£000**|
|General Unrestricted|255||177|-116|0|316|
|Birthing Centre appeal||5|1|-2|0|4|
|Staff and Wellbeing||63|21|-60|0|24|
|Children's Unit Appeal||16|31|-36|0|11|
|Forget me not Fund||11|4|-4|0|11|
|Halton Hospital Outdoor Spaces||2|4|-2|0|4|
|**Unrestricted Fund Total**|
352||238|-220|0|370|
33
## **Warrington and Halton Teaching Hospitals NHS Foundation Trust: Charitable fund**
Trustee’s annual report and accounts for the year to 31 March 2025
~ Registered charity number: 1051858 --- é
## **Contents**
||**Page Number**|
|---|---|
|Reference and administrative details|2|
|Report of the Trustee|3|
|Structure, governance and management|4|
|Risk management|8|
|Objectives and strategy|9|
|Public interest benefit|9|
|Reserve policy|10|
|Investment policy|11|
|Annual review of income and expenditure|12|
|Overview and future plans|14|
|Acknowledgement|18|
|Statement of Trustee’s responsibilities|19|
|Report of the independent examining accountant|20|
|Statement of Financial Activities|21|
|Balance Sheet|22|
|Notes to the accounts|23|
|~---|é|
## **Reference and administrative details**
## **Address of Charity:**
## **Registered Charity no:**
## **Bankers:**
## **Independent examiner:**
Lovely Lane Warrington Cheshire WA5 1QG Tel: 01925 662835
1051858 Government Banking Service National Westminster Bank PLC Premier Place Devonshire Square LONDON EC2M 4XB
Jonathan Urmston ACA Voisey & Co LLP 8 Winmarleigh Street Warrington Cheshire WA1 1JW
2
## **Report of the Trustee for the year ended 31 March 2025**
## **Foreword**
Warrington and Halton Teaching Hospitals NHS Foundation Trust (the “Corporate Trustee”) presents the Charitable Funds Annual Report together with the independently examined financial statements for the year ended 31 March 2025 of Warrington and Halton Teaching Hospitals NHS Foundation Trust Charitable Fund (“the Charity”). Under Part 8 section 145 of the Charities Act 2011, the Corporate Trustee has exercised the Charity’s exemption from audit. External scrutiny through _independent examination_ is permitted and deemed appropriate for the Charity as its gross income is below a statutory threshold.
The Charity’s Annual Report and Accounts for the year ended 31 March 2025 have been prepared by the Corporate Trustee in accordance with Part 8 of the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2019. The Charity’s Annual Report and Accounts include all of the separately established funds for which the Warrington and Halton Teaching Hospitals NHS Foundation Trust is sole beneficiary.
3
## **Structure, governance and management**
## **Corporate Trustee**
The sole corporate trustee of the Charity is the Warrington and Halton Teaching Hospitals NHS Foundation Trust. The Charity was established in accordance with paragraph 16c of Schedule 2 of the NHS and Community Care Act 1990.
The Corporate Trustee is managed by its Board of Directors which consists of executive and non-executive directors. It has responsibility for planning, directing and controlling the activities of the entity, ensuring that the NHS body fulfils its duties in managing the charitable funds.
The members of the Board of Directors of the Corporate Trustee who served during the financial year and up to the date of compilation of this report were as follows.
**----- Start of picture text -----**
Name Title Notes
Steve McGuirk Chairman
Simon Constable Chief Executive Leaver 31 [st] August 2024
1 [st] September to 31 [st]
Dan Moore Acting Chief Executive October 2024
Commenced 1 [st] November
Nikhil Khashu Chief Executive 2024
Michael O'Connor Non-Executive Director
Julie Jarman Non-Executive Director
John Somers Non-Executive Director
Dr Cliff Richards Non-Executive Director
Jayne Downey Non-Executive Director
Jan O’Driscoll Partner Non-Executive Director Leaver 4 [th] June 2025
Ali Kennah Chief Nurse
Dr Paul Fitzsimmons Executive Medical Director
Non-voting Director from 4 [th]
Michelle Cloney Chief People Officer [(1)] June 2025
Jane Hurst Chief Finance Officer
Chief Operating Officer and Deputy Commenced as Deputy Chief
Dan Moore Chief Executive Executive 1 [st] April 2024
Lucy Gardner Director of Strategy and Partnerships [(1)]
Director of Communications &
Kate Henry Engagement [(1)]
**----- End of picture text -----**
(1)Non-voting Directors.
The Charity is established as an umbrella charity, registered with the Charity Commission (no. 1051858). The umbrella charity covers the existence of a single unrestricted fund containing 5 (5 in 2023/24) designated funds and a general unrestricted fund at 31 March 2025 and, currently, 9 restricted funds (10 in 2023/24). The Charity was first registered as both Halton
4
General Hospital NHS Trust Charity and Warrington Hospital NHS Trust Charity in April 1996 under the Charities Act 1993, which is now been incorporated into the Charities Act 2011.
In April 2001, supplemental deeds were executed to amalgamate the administration, trustees, objects and powers of the two charities following merger of the two organisations, creating the single body known as North Cheshire Hospitals NHS Trust Charitable Fund. On 1 December 2008, the Trust changed its name to Warrington and Halton Hospitals NHS Foundation Trust, following its transition to Foundation Trust status. The name of the Charity was changed accordingly by way of a supplemental deed and registered with the Charity Commission on 16 March 2010.
Supplemental deeds were further submitted in January 2020 to formally amend the Charity’s name to Warrington and Halton Teaching Hospitals NHS Foundation Trust Charitable Fund following the Trust’s formal name change in November 2019 to Warrington and Halton Teaching Hospitals NHS Foundation Trust.
## **Charitable Funds Committee**
The Board of Directors (the Board) established a Committee on 5 April 2001, known as the Charitable Funds Committee, (the Committee) reporting to the Board, in accordance with standing order 6 for the practice and procedure of the Board of Directors (annex 7 of the Trust’s Constitution). The role of the Committee is to oversee the management of the affairs of the Charitable Fund. This is a delegated duty carried out on behalf of the Corporate Trustee. The role is to ensure that the Charity acts within the terms of its declaration of trust and appropriate legislation, and to provide information to the Audit Committee to enable it to provide assurance to the Board that the Charity is properly governed and well managed across its full range of activities.
Aside from any restricted funds held, the Charity holds a single general fund, within which designated funds have been created to acknowledge expressions of wish from donors about the particular department or ward which should ideally benefit from their generosity. The Trustee has an intention to use the income of designated funds in the areas indicated by donors. However, the Committee may choose to apply the funds to general purpose in any area of the Trust’s hospitals in accordance with the Health Service Act 1977.
## **Membership of the Committee**
The Committee shall be composed of all independent Non-Executive Directors, one of whom will be appointed as Chair of the Committee and up to three voting Executive Directors to include the Chief Finance Officer, the Chief Nurse, and the Chief People Officer or their nominated deputies.
5
## **Attendance**
The following individuals, or their nominated deputy, shall normally be in attendance at the meetings:
- Deputy Director of Communications and Engagement
- Head of Fundraising
- Deputy Chief Finance Officer
- Head of Financial Planning
- Any Senior Trust employees with clinical and operational expertise as nominated by the Trust Board at the invitation of the Committee
- Company Secretary & Associate Director of Corporate Governance
- Member of Financial Planning Team
- Nominated Governor (Public Constituency)
During the year under review, and up to the date of compilation of this report, the members of the Charitable Funds Committee were as follows.
**----- Start of picture text -----**
Name Position held Notes
Chairman
Steve McGuirk
(Chair of Charitable Funds Committee)
Cliff Richards Non-Executive Director
Michael O’Connor Non-Executive Director
Julie Jarman Non-Executive Director
Jayne Downey Non-Executive Director
John Somers Non-Executive Director
Jan O’Driscoll Partner Non-Executive Director Leaver 4 [th] June 2025
Jane Hurst Chief Finance Officer
Ali Kennah Chief Nurse
Director of Communications and
Kate Henry
Engagement
Michelle Cloney Chief People Officer
**----- End of picture text -----**
Following an amendment to the Standing Financial Instructions (SFIs) on 29 March 2023 expenditure under £5k can be approved by the Executive Directors of the Corporate Trustee. Expenditure above £5k is referred for approval to the Charitable Funds Committee on a quarterly basis.
Members of the Trust Board and the Charitable Funds Committee are not individual Trustees under Charity Law, but act as agents on behalf of the Corporate Trustee.
6
## **Corporate Trustee’s appointments**
The methods of appointment to the key governance roles within the Board of Directors and Council of Governors of the Corporate Trustee are reported in the Corporate Trustee’s Annual Report and Accounts 2024/25 and contained within the Corporate Trustee’s Constitution. Copies of these documents can be obtained from the Corporate Trustee’s website or from its Communications office, located at Warrington Hospital, Lovely Lane, Warrington, Cheshire WA5 1QG.
All appointments to the Charitable Funds Committee are made in accordance with the Charitable Funds Committee’s approved Terms of Reference.
Trust staff including Executive and Non-Executive Directors, are required to complete the Trust’s corporate induction programme, and are encouraged towards continuous professional development through the Trust’s on-going performance management arrangements. Directors are able to seek individual professional advice or training at the Trust’s expense in the furtherance of their duties.
Governors’ knowledge is refreshed through a range of briefing sessions and workshops. The Board of Directors, Charitable Funds Committee and governors all have direct access to advice from the Board Secretary who is responsible for ensuring that the Corporate Trustee’s procedures are followed and that applicable regulations are complied with.
## **Administration**
The accounting records and day to day financial administration of the funds are dealt with by the Trust’s Finance Department. Fundraising and promotion of the charity is administered by the Trust’s Fundraising team, both are located at Warrington Hospital, Lovely Lane, Warrington, Cheshire WA5 1QG.
7
## Risk management
The Corporate Trustee of the Charity believes that sound risk management is integral to both good management and good governance practice. Risk management forms an integral part of the Charity decision–making and is incorporated within strategic and operational planning.
Risk assessment is conducted on all new activities and projects to ensure they are in line with the Charity objectives and mission. Any risks or opportunities arising are identified, analysed and reported at an appropriate level. Key strategic risks are identified and updated four times per year and more frequently if risks are known to be volatile. The Charity regularly reviews and monitors risk through a risk register which is updated as considered appropriate. Periodic reports are to be made to the Corporate Trustee – using the Trustee Checklist relating to continuing and emerging high concern risks and those where priority action is needed to effect better control.
Individual error and incident reports are required from individual staff where a reportable event is identified, reported using the Trusts incident management system.
8
## **Objectives and strategy**
The objective of the Charity is to provide for any charitable purpose or purposes relating to the National Health Service wholly or mainly for the services provided by Warrington and Halton Teaching Hospitals NHS Foundation Trust.
To support Warrington and Halton Teaching Hospitals to be OUTSTANDING for our patients, our communities and each other by fundraising to provide:
- State-of-the-art equipment, technology or training
- Funding for WHH-related research
- Improving the hospital environment
- Enhancements to support the care and comfort of our patients, carers and visitors while on our premises
- Support to enable the health and wellbeing of our patients and staff
The Corporate Trustee attempts to balance the purchasing of essential equipment for essential services against expenditure which improves the general environment and facilities of the hospitals for its patients beyond that which the NHS is obliged to provide as part of patient care. In achieving this balance, the Corporate Trustee always has in mind the wishes of the donors to the Charity.
## **Public interest benefit**
The Corporate Trustee ensures that the _public interest benefit_ criteria, as detailed in the Charities Act 2011, are met by critically assessing each funding application from sub-fund holders. Applications for funding can be made by any department within the hospitals, and applications are only restricted by the availability of funds and the quality of the application.
Where possible, funds are used to provide benefit to a wide range of patients, and funds used for staff enablement are allocated to projects that will directly benefit patients. A summary of major purchases made by the Charity during the year under review is contained in the Annual Review of Income and Expenditure (page 13).
9
## **Reserve policy**
## **Requirement**
In accordance with Charity Commission guidance, the Corporate Trustee acknowledges that there is a requirement to hold reserves. The reserves policy is to ensure that enough money is set aside to cover any cessation costs if the Charity was to cease trading.
The Charity approves expenditure on a case-by-case basis considering the level of funds available and the Corporate Trustee reserves the right to cancel any past delegation and transfer monies back to the fund they originated from. This may be considered where designated funds have not been spent within a reasonable timescale or where the original purpose of the designation no longer exists. Likewise, the Corporate Trustee may choose to designate funds for a particular purpose.
## **Level of reserves**
At 31 March 2025 the Corporate Trustee considers that a minimum reserve of £97k (£97k at 31 March 2024) in the unrestricted general purpose fund should be permanently maintained.
## **Monitoring**
The Chief Finance Officer will report on the progress of the reserves and make recommendations to the Charitable Funds Committee in order to comply with the policy. The Charitable Funds Committee has authority to vary the minimum level of reserves and this is reviewed on an annual basis.
10
## **Investment policy**
## **Introduction**
Where NHS charitable funds have surplus monies in excess of the minimum reserves plus those required to fund commitments that have not yet been realised, Trustees may elect to invest some or this entire surplus in order to generate additional income to fund future charitable activities.
## **Investment criteria**
The investment policy of the Corporate Trustee is to deposit the entire value of the fund with the Government Banking Service in an interest-bearing account. This decision is based upon the intention in the short term to spend the funds, such that long-term investment would not be appropriate. The policy was reviewed in 2024/25 with no amendments and will be reviewed again in 2025/26 as per the cycle of business.
## **Interest receivable, interest payable and bank charges**
It is the policy of the Corporate Trustee to apportion interest payable and bank charges across all funds, and to credit all funds with the proceeds of the Charity’s investments based on the percentage of the fund balance compared to total funds.
11
**Annual review of income and expenditure**
## **Income**
During 2024/25, the Charity continued to support a wide range of charitable and health-related activities, by purchasing supplementary and complementary equipment or services which may not ordinarily have been provided from NHS sources.
Total income in 2024/25 was £452k (£243k in 2023/24) per the table below:
||**2024/25**|**2023/24**|
|---|---|---|
||**£’000**|**£’000**|
|Legacies|82|51|
|Donations and fundraising activities*|331|162|
|Income from investments|39|30|
|**Total Income**|**452**|**243**|
## ***Analysis of income from donations and fundraising activities.**
||**2024/25**|**2023/24**|
|---|---|---|
||**£’000**|**£’000**|
|Grant makers|36|40|
|Corporate donations|55|45|
|Donations, unsolicited|179|16|
|Community donations|19|26|
|Donations in Memory|19|13|
|WHH Events|18|16|
|Gaming and trading|5|6|
|**Total income from fundraising activities**|**331**|**162**|
## **Expenditure**
The Charity’s unrestricted general fund contains a number of designated funds in order to assist the donors in matching their donation with a particular department. All donations are accepted taking into account the donors’ intentions and are held in the general fund unless a restriction has been applied; in this case, a separate restricted fund may be created. Legacy income where subject to a legal trust is held as restricted funds.
The Corporate Trustee is committed to ensuring that all funds are directed to the purposes identified in the Terms of Reference as soon as possible. Total expenditure in 2024/25 was £280k (£252k in 2023/24) per the table below:
12
||**2024/25**|**2023/24**|
|---|---|---|
||**£’000**|**£’000**|
|Expenditure on the furtherance of the Charity objects
(see following table)|134|120|
|Support costs and overheads|18|17|
|Staff costs|92|85|
|Governance costs|12|12|
|**Expenditure on charitable activities**|**256**|**234**|
|Costs incurred in fundraising|24|18|
|**Total expenditure**|**280**|**252**|
|**Expenditure in 2024/25 (items costing more than £1k) ***|||
||**£’000**||
|Cherry Tree Courtyard wellbeing hub|36||
|Staff retreat - Theatres|12||
|Children’s ward sensory room|9||
|Sensory furniture and activity items|8||
|2 intermittent pneumatic compression pumps|6||
|NICU video diary service|4||
|Abi cot and soft furnishings – Butterfly Suite|4||
|Garden items for staff area|3||
|Soft play area|3||
|Hairdressing station & garden furniture|3||
|Free patient TV – Euros 2024|2||
|Staff Christmas chocolates|2||
|Patient Christmas gifts|2||
|2 multi faith trollies|1||
|**Total expenditure on individual items >£1k**|**95**||
|Other Charitable purchases (under £1,000 per item)|39||
|**Total Charitable expenditure**|**134**||
*Items listed relate to expenditure on the furtherance of the Charity objects contained within note 7.
13
## **Overview and future plans**
## **Overview**
Working in close partnership with Warrington and Halton Teaching Hospitals NHS Foundation Trust, the charity’s vision is to improve our patients, staff and volunteers’ overall experience and wellbeing by providing additional equipment, technology, or training; funding WHH-related research; improving the hospital environment; and providing enhancements to support the care and comfort of those who visit our hospitals.
year ahead and is committed to ensuring all funds are utilised for the direct benefit of our patients, volunteers and staff health and wellbeing, as soon as is practicable.
The Charitable Funds Committee continues to seek spending plans from holders of both restricted and designated income funds, with the intention of disbursing donated funds in a timely and appropriate manner.
This report covers 2024-25, a period which has continued to experience a challenging economic landscape for the charity sector.
The Charities Aid Foundation UK Giving Report for 2025 states that the proportion of people donating to charity has continued to fall, with only 50 per cent of people donating in the past 12 months (this figure reduces further to 36 per cent for 16 to 24-year-olds). Sponsorship levels have also decreased, having failed to recover from the Covid-19 pandemic.
The north west of England is one of three regions that have seen the largest decreases in donors, however health charities received the highest number of donations, with hospices and medical research-related charities the most favoured.
The primary reason across all groups for not donating has been affordability due to ongoing cost of living and inflationary pressures. However, that is particularly the case among 35 to 54year-olds, while not trusting charities was a bigger concern for those aged 55+.
In total, 29% of people who had not donated gave a reason that indicated a lack of interest in charities, rising to 34% of 16 to 24-year-olds and 38% of 25 to 34-year-olds.
## **Consolidate, grow and invest**
WHH Charity’s three-year strategy for 2022-25 was extended for a further 12 months to 2026 following approval by the Charitable Funds Committee. This was agreed to enable the charity to continue developing its key campaigns and building on the momentum gained in growing its presence and engagement within our hospitals and communities.
The highest income streams within 2024/25 are unsolicited donations £179k, corporate donations £55k and grant makers £36k.
14
The key aims of our current strategy are:
- 2022-23: Consolidate – sustainability post Covid-19
- 2023-24: Grow (carried forward into 2024-25)
- 2024-25: Grow
- 2025-26: Reinvest in charity
These aims are based on the following six key pillars:
1. Brilliant basics 4. Contribution to anchor institution
2. Income generation 5. Excellent, aspirational WHH Charity Team
3. Staff engagement 6. Cost containment
The focus on consolidation has continued over the past year to enable the charity to evolve and develop its processes and systems to increase income and supporters.
Activity has included:
- continuing to evolve and modernise our processes to work more effectively and strategically, while raising our profile internally and externally
- re-investing in our digital marketing strategy to further promote the charity brand, increase awareness and generate new followers
- generating fresh campaigns that engage the public, community groups, businesses and staff, for example the Willow Tree Hub appeal
- converting existing supporters by encouraging further participation via new events and initiatives, such as Warrington Running Festival
- and community supporters, e.g. continued work with Sacred Heart Catholic Primary School, Warrington and Vale Royal College, William’s Gift, and Guru Nanak Gurdwara
- working with our volunteers and community supporters to ensure they feel valued and engaged
- promoting recurrent and non-recurrent income streams, e.g. Payroll Giving / lottery / contactless donation stations
15
At the date of compilation of the financial statements, the following schemes above £1k have been approved:
- Cherry Tree Court £36k
- Staff retreat – Theatres £12k Children's Ward Sensory Room £9k Sensory furniture and activity items £8k x2 intermittent pneumatic compression pumps £6k NICU video diary service £4k Abi Cot and soft furnishings - Butterfly Suite £4k Garden items for staff area £3k Soft play area £3k Hairdressing station & garden furniture £3k Free TV - Euros 2024 £2k Staff Christmas chocolates £2k Patient Christmas gifts £2k x2 Multi faith trollies £1k
## **Campaigns and future plans**
The charity’s Making Waves appeal, launched in 2023 with the aim of improving facilities within the Children’s Ward at Warrington Hospital, has now been completed after securing more than £55k. The funds have been used to:
- transform the ward’s soft play area into a bright and inviting space
- create a state-of-the-art sensory room designed for children with complex needs
- purchase interactive activity tables to encourage creativity and social interaction
- introduce gaming carts for bedsides, treating rooms and waiting areas
The charity has also supported parents and carers of young patients, including building new accessible and inclusive shower facilities, as well as working with external charity Sophie’s Legacy to provide hot meals in the family room.
The success of the campaign contributed to the charity being named Charity of the Year at the Warrington Guardian’s Inspiration Awards in May 2024, further enhancing our profile in the community.
Work was also completed on a new garden for the Radiology Department at Warrington. More than £5k was raised via the Radiology Memorial Garden Appeal through a fundraising abseil and community support, including Warrington and Vale Royal College students who provided artwork for the revamped courtyard area.
16
A state-of-the-art intraoral digital scanner has been introduced in the Orthodontics Department of Warrington Hospital following the charity’s Raising Smiles campaign. The hospital-based League of Friends funded the £22k scanner, which is already having a positive impact on patient experience. The Trust separately funded a second scanner for Halton Hospital. The Orthodontics Team also completed a midnight walk up Mount Snowdon in August 2024 to support the appeal.
Meanwhile a new £200k fundraising campaign was launched in March 2025 to create the Willow Tree Hub (WTH) – a dedicated space offering comfort, privacy and specialist support for families facing the heartbreaking loss of a baby.
The hub, to be constructed in the grounds of Warrington Hospital outside the Maternity Department, will provide a private space where families can receive the help and guidance they need in a compassionate and supportive setting. It will also be home to a specialist Rainbow Clinic, offering extra care, specialist monitoring and emotional support for families navigating a pregnancy after loss. Inside there will be an area for bereavement counselling and support sessions, while outside there will be a garden offering a place for reflection and remembrance.
As of 31 March 2025 more than £3k has been raised for the appeal, with further pledges linked to future events including the Warrington Running Festival in September 2025. Several staff members and supporters have signed up to take part in the event for the WTH appeal.
Work is also set to begin on a new garden balcony to support patients on the Intensive Care Unit (ICU) at Warrington Hospital. Designed as an extension to the unit, the balcony will create a calm sanctuary where patients can spend time outside and get some much-needed fresh air in a safe and private area. Currently if a patient is mobile but still in need of ICU treatment they have to take a 10-minute journey from the unit to use external public garden areas in the hospital. For patients who are non-mobile, including those at end of life, there is very little provision for access to outside space.
The project, which also includes renovation work to the existing family room, has been funded via fundraising and donations, including a generous £140k donation from Warrington Hospital’s League of Friends. Construction work for the balcony is scheduled to begin in June 2025.
Upcoming plans include launching a new WHH Charity Supporters’ Club to increase our corporate engagement by creating a more structured approach for local businesses. We also continue to explore potential grant and funding opportunities for future projects.
We have reinvested in our digital marketing strategy to further promote and increase awareness of our charity brand, and attract more loyal followers, as the charity heads towards its 30[th] birthday in 2026. Additionally, a new public facing website for the charity featuring a modern and accessible design, improved content and inspiring stories will launch in June 2025.
17
## **Acknowledgements**
WHH Charity has made steady progress with its extended strategy of consolidation and growth, while staying true to its core values and commitment to supporting Warrington and Halton Teaching Hospitals as the Trust works towards becoming ‘outstanding’.
households and businesses, we are dedicated to ensuring WHH Charity fulfils its purpose and support for our patients, volunteers and staff – enhancing patient care, transforming spaces, funding cutting-edge equipment and supporting staff wellbeing.
Thanks to the ongoing support of our volunteers, fundraisers, businesses, partners and community contributors, the Charitable Funds Committee was able to disburse £134k of donated funds in the 2024-25 year.
We extend our sincere thanks to all of our dedicated supporters who give up their time and go the extra mile on behalf of the charity, often during the most difficult personal circumstances. This includes our staff at WHH who have been actively involved in campaigns and events to raise awareness and funds. We would also like to thank the League of Friends for their ongoing support of our hospitals and projects, including their significant donation towards our ICU balcony appeal.
We are grateful for everyone’s contributions, fundraising support and legacy donations, as well as all feedback and ideas which are invaluable in helping to drive the charity forward. We remain committed to supporting our patients and their families, our volunteers and our staff at Warrington and Halton Teaching Hospitals NHS Foundation Trust as we work towards a sustainable and bright future for WHH Charity.
Information regarding the independently examined accounts can be obtained from the Trust’s Finance Department on 01925 662282.
Approved on behalf of the Corporate Trustee.
Kate Henry, Director of Communications and Engagement, and Executive Lead for WHH Charity 14 August 2025
18
## **Statement of Trustee’s responsibilities**
The law applicable to charities in England and Wales requires the Trustee to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year, and of its financial position at the end of the year. In preparing financial statements that give a true and fair view, the Trustee should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation;
- keep proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity, and which enables the Trustee to ensure that the financial statements comply with the requirements in the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed; and
- Safeguard the assets of the Charity, therefore taking reasonable steps in the prevention and detection of fraud and other irregularities.
The Corporate Trustee confirms that it has met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 21 to 35 attached have been compiled from, and are in accordance with, the financial records maintained by the Corporate Trustee.
Approved by the Corporate Trustee and signed on its behalf by:
STEVE MCGUIRK CBE DL Chairman
JANE HURST
Chief Finance Officer
19
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF WARRINGTON AND HALTON TEACHING HOSPITALS NHS FOUNDATION TRUST CHARITABLE FUND**
I report on the accounts for the year ended 31[st] March 2025 set out on pages 21 to 35
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## J Urmston
Jonathan Urmston BA ACA
Voisey & Co LLP, Chartered Accountants 8 Winmarleigh Street 09/01/2026 Warrington, Cheshire WA1 1JW ……………………………………
20
## **Statement of Financial Activities 31 March 2025**
|Note
**Incoming and endowments**
**from:**
Incoming resources from
Charitable activities
2
Donations and legacies
3
Other trading activities
4
Income from Investments
5
**Total income and endowments**
**Expenditure on:**
Raising funds
6
Charitable activities
7
**Total expenditure**
Net income/(expenditure)
Transfers between funds
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
17
**Total funds carried forward**|Unrestricted
Funds
Restricted
Funds
Endowment
Funds
**Total Funds**
Prior Year
Total Funds
2024/25
2024/25
2024/25
**2024/25**
**2023/24**
£000
£000
£000
**£000**
**£000**
13
5
0
**18**
16
191
199
0
**390**
191
5
0
0
**5**
6
29
10
0
**39**
30|
|---|---|
||238
214
0
**452**
243|
||(18)
(6)
0
**(24)**
(18)
(213)
(43)
0
**(256)**
(234)|
||(231)
(49)
0
**(280)**
(252)|
||7
165
0
**172**
(9)
(11)
11
0
**0**
0|
||(4)
176
0
**172**
(9)|
||352
85
0
**437**
447
**348**
**261**
**0**
**609**
438|
21
## **Balance Sheet at 31 March 2025**
||||Unrestricted|Funds|Restricted|Funds|Endowment|Funds|**Total Funds**|Prior Year|Total Funds|
|---|---|---|---|---|---|---|---|---|---|---|---|
||Note|Note|2024/25||2024/25||2024/25||**2024/25**|2023/24||
||||£000||£000||£000||**£000**|£000||
|**Fixed Assets**||||||||||||
|Intangible assets||10||0||0||0|**0**||0|
|**Total fixed assets**||||0||0||0|**0**||0|
|**Current assets**||||||||||||
|Cash at Bank and in hand||11|388|388||274||0|**662**||744|
|Debtors||12|24|24||1||0|**25**|18|18|
|**Total current assets**||||412||275||0|**687**||762|
|**Current liabilities**||||||||||||
|Creditors: amounts falling due
within one year||13||(64)||(14)||0|**(78)**|(308)||
|Other Liabilities (Deferred Income)||13||0||0||0|**0**||(15)|
|**Total assets less current**
**liabilities**||||348||261||0|**609**||438|
|**Non current liabilities**||||||||||||
|**Net assets**||||348||261||0|**609**||438|
|**The funds of the Charity**||||||||||||
|Total Charity funds||||348||261||0|609||438|
|**Total funds carried forward**||||**348**||**261**||**0**|**609**||438|
The notes on pages 23 to 35 form part of these accounts. Signed:
Chairman Date 07.01.2026
Chief Finance Officer Date 07.01.2026
22
**Notes to the accounts**
## **Note 1 Accounting policies**
The financial statements have been prepared under the historical cost convention and in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Charities Act 2011.
The financial statements are presented in Pounds Sterling, rounded to the nearest thousand.
There is no requirement for the Charity to prepare a cash flow statement since it is exempt due to being a ‘smaller’ charity (i.e. income less than £1,000,000).
## **1.1 Accounting judgements and key sources of estimation uncertainty**
In the application of the Charity’s accounting policies, management is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors considered of relevance. Actual results may differ from those estimates, and underlying assumptions are continually reviewed. Revisions to estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods.
The following are the areas of critical judgements that management have made in the process of applying the entity’s accounting policies.
## **Going concern**
After making enquiries, the Corporate Trustee has a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing these financial statements.
There are currently no sources of estimation or uncertainty that are judged to cause a significant risk of material adjustment to the financial statements.
## **1.2 Funds structure**
Restricted funds are to be used in accordance with the specific restrictions imposed by the donor. The Charity held 9 (10 in 2023/24) restricted funds at the end of the year under review.
The Charity did not hold any endowments, expendable or otherwise, during the year under review.
23
Unrestricted funds comprise those funds which the Corporate Trustee is free to use for any purpose in furtherance of the Charity’s charitable objects. The Charity has an unrestricted fund containing a general unrestricted fund and 5 (5 in 2023/24) designated funds. These unrestricted designated funds are created to honour donors’ expressions, or are created by the Trustee, at its discretion, to designate monies for specific future purposes. Any funds held within a designated fund can be merged or transferred within the general fund at any time, at the discretion of the Trustee, in accordance with the Health Service Act 1977.
## **1.3 Incoming resources**
All incoming resources are recognised once the Charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.
The cost of donations in kind (Gifts in Kind) for charitable activities is deemed to be the fair value of those gifts at the time of their receipt. They are recognised on receipt as income from fundraising activities in the reporting period in which the goods are received.
Donations in kind are recognised as an expense at the carrying amount of the goods upon application to charitable activities.
## **1.4 Incoming resources from legacies**
Legacies are accounted for as incoming resources either upon receipt, or where the receipt of the legacy is probable and the ability to estimate with sufficient accuracy the amount receivable. This would require that confirmation has been received from the representatives of the estate(s) that payment of the legacy will be made, or property transferred, and that all of the conditions attached to the legacy have been fulfilled.
## **1.5 Resources expended**
All expenditure is accounted for on an accruals basis, and has been classified under the headings that aggregate all costs related to that category. All expenditure is recognised once there is a legal or constructive obligation committing the Charity to the expenditure.
The Charity does not make grants to third parties.
Contractual arrangements are recognised as goods or services are supplied.
## **1.6 Costs of raising funds**
These are costs associated with generating incoming resources and are recognised as per the Charity’s other expenditure.
24
## **1.7 Charitable activities**
The costs of charitable activities include all costs incurred in the pursuit of the charitable objects of the Charity. These costs comprise the direct costs of charitable purchases, support costs, overheads and governance costs as shown in Note 7.
Governance costs comprise all costs incurred in the governance of the Charity. These costs include fees pertaining to the provision of governance and financial reports to the Charitable Funds Committee, the creation of this Annual Report and Accounts, the audit or independent examination of the accounts, and any associated support costs.
## **1.8 Intangible fixed asset investments**
Intangible assets are non-monetary assets without physical substance, which are capable of sale separately from the rest of the Charity’s business or which arise from contractual or other legal rights. They are recognised only when it is probable that future economic benefits will flow to or service potential be provided to, the Charity and where the cost of the asset can be measured reliably.
Intangible assets are initially recognised at cost, comprising all directly attributable costs needed to create, produce and prepare the asset to the point that it is capable of operating in the manner intended.
Subsequently intangible assets are measured at current value in existing use. Where no active market exists, intangible assets are valued at the lower of depreciated replacement cost and the value in use where the asset is income generating.
Intangible assets are amortised over a useful economic life of 5 years using a straight line on cost method.
## **1.9 Realised gains and losses**
All gains and losses are taken to the Statement of Financial Activities as they arise.
## **2 Analysis of income from charitable activities**
|WHH Events
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
13
5
**18**
16|
|---|---|
||13
5
**18**
16|
25
## **Analysis of income from donations and 3 legacies**
|Grant Makers
Corporate Donations
Community Donations
Donations in Memory
Legacies
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
8
28
**36**
40
52
3
**55**
45
37
161
**198**
42
13
6
**19**
13
81
1
**82**
51
191
199
**390**
191|
|---|---|
## **4 Analysis of trading activities**
||Unrestricted|Restricted|**Total**|
|---|---|---|---|
||Funds|Funds|**Funds**|
||2024/25|2024/25|**2024/25**|
||£000|£000|**£000**|
|Hospital lottery|5|0|**5**|
|**Total**|5|0|5|
## **Analysis of investment 5 income**
|Bank interest
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
29
10
**39**
30|
|---|---|
||29
10
**39**
30|
The Trust received £39k bank interest in 2024/25 (£30k in 2023/24). £29k has been allocated to unrestricted funds and £10k to restricted funds.
26
**6 Analysis of expenditure on raising funds (Fundraising activities)**
|Promotional items and
branding
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
18
6
**24**
18
18
6
**24**
18|
|---|---|
## **7**
## **Analysis of charitable activities**
|Patient welfare
Staff enablement
Medical equipment
**Sub Total**
Support costs and overheads*
Staff costs
Governance costs
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
56
8
**64**
54
61
3
**64**
66
6
0
**6**
0|
|---|---|
||**123**
**11**
**134**
120
13
5
**18**
17
68
24
**92**
85
9
3
**12**
12
213
43
**256**
234|
*Support costs and overheads comprise of an apportionment from the Trust’s administration charge (Note 7.1) of £11k (£11k in 2023/24) plus other sundry items not categorised elsewhere.
## **7.1 Governance costs**
|Independent examination
Administration Charge
Fees and subscriptions
Total|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2024/25
2024/25
**2024/25**
2023/24
£000
£000
**£000**
£000
2
1
**3**
2
8
3
**11**
11
0
0
**0**
0
10
4
**14**
13|
|---|---|
27
Independent examination consists of an accrual for the independent examination fee of £3k (£2k in 2023/24) for the period of this review.
## **8. Staff Costs**
|Salaries and wages
Social Security costs
Pension Costs
**Total**|**2024/25**
2023/24
**£000**
£000
**73**
68
**8**
7
**11**
10
**92**
85|
|---|---|
During the period under review the number of employees whose total benefits (excluding employer pension contributions) exceeded £60,000 was:
- £60,001-£70,000: 1 employee
The Trustee is defined as the Corporate Trustee that does not constitute employment with the charity. Accordingly, no Trustees are paid any remuneration nor receive any other benefits and expenses from employment with the charity.
## **8.1. Average number of employees in the year (Whole time equivalent)**
|Fundraising
Administration
**Total**|**2024/25**
2023/24
**1.0**
1.0
**0.5**
0.5
**1.5**
1.5|
|---|---|
## **8.2. Pension Costs**
Employees are covered by the provisions of the NHS Pension Scheme. The scheme is an unfunded defined benefit scheme that covers NHS employers, General Practices and other bodies allowed under the direction of the Secretary of State in England and Wales. It is not possible for the Corporate Trustee to identify its share of the underlying scheme liabilities. Therefore, the scheme is accounted for as a defined contribution scheme.
Employer's pension cost contributions are charged to the Statement of Financial Activities as and when they become due.
28
## **9. Allocation of administration charge**
The costs of administering the Charity have been split between support costs and overheads (Note 7), governance costs (Note 7.1) and staff costs (Note 8).
During the year under review an administration charge was raised. The administration charge (to cover the governance, financial and procurement resources of Warrington and Halton Teaching Hospitals NHS Foundation Trust) for 2024/25 was £19k (£19k in 2023/24), the charge is apportioned equally between support costs and overheads and governance costs. The element of the administration charge that is attributed to governance costs pertains to the costs associated with the preparation of Committee papers and the Annual Report and Accounts.
During the year under review the Corporate Trustee considered the Charity’s policy on the allocation of overheads in conjunction with guidance as issued by the Charities Commission.
At 31 March 2025 all shared costs for administration and governance costs have been apportioned across all funds based on the percentage of the fund balance compared to total funds.
Overheads will continue to be apportioned on an annual basis at the start of each financial year.
29
## **10. Analysis of Intangible Fixed Assets**
|**Cost**
Balance brought forward at 1 April 2024
Additions in year
Disposals in year
Balance carried forward at 31 March 2025
**Amortisation***
Balance brought forward at 1 April 2024
Charge in year
Balance carried forward at 31 March 2025
**Net Book Value at 31 March 2025**
**Net Book Value at 31 March 2024**|**2024/25**
**£000**
**Software**
**17**
**0**
**0**|
|---|---|
||**17**|
||**17**
**0**|
||**17**|
|||
||**0**|
|||
||**0**|
*The cost of intangible fixed assets relates to the purchase of the Harlequin fundraising database and associated finance package. The asset was purchased in 2015/16 and came into use from 1 April 2016.
## **11. Analysis of cash at bank and in hand**
## **12.**
|**Analysis of cash at bank and in hand**||
|---|---|
|Bank current account
**Total**
**Analysis of debtors**
Prepayments and accrued income
Other debtors
**Total**|**2024/25**
2023/24
**£000**
£000
**662**
744
**662**
744|
||**2024/25**
2023/24
**£000**
£000
**12**
7
**13**
11|
||**25**
18|
During the year under review, and the prior year, other debtors represent amounts to be reclaimed by the Charity in respect of Gift Aid.
30
## **13. Analysis of current liabilities and long-term creditors**
|Accruals and purchases made on behalf of the
Charity
Other Liabilities (Deferred Income)
**Total**|**2024/25**
2023/24
**£000**
£000
**78**
308
**0**
15
**78**
323|
|---|---|
## **14. Related party transactions**
The Charity is a subsidiary of the Trust and is therefore a related party. Warrington and Halton Teaching Hospitals NHS Foundation Trust is the sole beneficiary of the Charity. The Charity provides funding to the Trust for approved expenditure made on behalf of the Charity.
At 31 March 2025 the charity owed Warrington and Halton Teaching Hospitals NHS Foundation Trust £66k for purchases made by the Trust on behalf of the Charity (£298k at 31 March 2024). All monies owing to the Trust as at 31 March 2025 have now been transacted.
All transactions entered into during the year were conducted on an arm’s length basis.
During the year, none of the members of the Trust Board or senior Trust staff, or parties related to them, were beneficiaries of the Charity. Neither the Corporate Trustee nor any member of the Trust Board has received honoraria, emoluments or expenses in the year. The Corporate Trustee has not used the funds of the Charity to purchase trustee indemnity insurance.
Board members, and other senior staff, take decisions on both Charity and exchequer matters, but endeavour to keep the interests of each discrete, and do not seek to benefit personally from such decisions. Declarations of personal interest have been made in both capacities and are available to be inspected by the public in the Corporate Information section of the Trust’s website.
From 1 April 2013 NHS charitable funds considered to be subsidiaries are to be consolidated within the Trust accounts in accordance with an accounting direction issued by NHS England. For 2024/25 the Trust has opted not to consolidate charitable funds within the main Trust Accounts on the basis that they are immaterial. This will continue to be reviewed each year for appropriateness.
31
## **15. Events after the reporting period**
There have been no events since the Balance Sheet date that would indicate that any revision to the financial statements is necessary.
## **16. Legacies**
Legacy income is recognised in line with the Charities Statement of Recommended Practice (SORP) in accordance with the Financial Reporting Standard applicable (FRS 102) whereby in addition to establishing entitlement, a legacy is only recognised in the accounting period where:
- There is sufficient evidence that receipt is probable; and
- It is possible to estimate with sufficient accuracy the amount receivable.
## **17. Fund structure and summary of movements**
At 1[st] April 2024 there were 10 restricted funds, 5 designated funds and a general unrestricted fund. During 2024/25 2 restricted funds were closed and 1 restricted fund was opened. Therefore at 31st March 2025 there were 9 restricted funds, 5 designated funds and a general unrestricted fund.
A summary of fund movements is given in the following table:
32
|**Fund**|**Balance at**
**1 April**
**2024**|**Balance at**
**1 April**
**2024**|**Incoming**
**resources**|**Outgoing**
**resources**|**Transfers**|**Balance**
**at 31**
**March**
**2025**|
|---|---|---|---|---|---|---|
||**£000**||**£000**|**£000**|**£000**|**£000**|
|Breast Screening Unit||17|5|-7|0|15|
|Cancer Patient Support||7|35|-5|0|37|
|Intensive Care||22|155|-25|0|152|
|Neonatal Appeal||7|9|-7|0|9|
|Radiology||7|1|-5|0|3|
|Diabetes||4|0|0|0|4|
|Respiratory||2|1|-2|0|1|
|Maternity and Neonatal Bereavement||19|4|-9|0|14|
|RaisingSmiles||0|4|-0|0|4|
|**Total Restricted Funds**||**85**|**214**|**-60**|**0**|**239**|
|Unrestricted Funds*|352||238|-220|0|370|
|Total Funds|437||452|-280|0|609|
|***Unrestricted Funds**|**Balance at**
**1 April**
**2024**|**Balance at**
**1 April**
**2024**|**Incoming**
**resources**|**Outgoing**
**resources**|**Transfers**|**Balance**
**at 31**
**March**
**2025**|
|---|---|---|---|---|---|---|
||**£000**||**£000**|**£000**|**£000**|**£000**|
|General Unrestricted|255||177|-116|0|316|
|Birthing Centre appeal||5|1|-2|0|4|
|Staff and Wellbeing||63|21|-60|0|24|
|Children's Unit Appeal||16|31|-36|0|11|
|Forget me not Fund||11|4|-4|0|11|
|Halton Hospital Outdoor Spaces||2|4|-2|0|4|
|**Unrestricted Fund Total**|
352||238|-220|0|370|
33
Your ref
Our ref JU/PU/MB/HA2383
Email jonathan@voisey.co.uk
## **PRIVATE & CONFIDENTIAL**
The Board of Trustees Warrington and Halton Teaching Hospitals NHS Foundation Trust Lovely Lane Warrington Cheshire WA5 1QG
27[th] November 2025
Dear Sirs
## **WARRINGTON AND HALTON TEACHING HOSPITALS NHS FOUNDATION TRUST CHARITABLE FUND**
In accordance with our normal practice we are writing to draw your attention to various matters, which arose during the course of our independent examination of the Charity’s accounts for the year ended 31[st] March 2025.
## _**Qualitative aspects of the entity’s accounting practices and financial reporting**_
We have no comments to make concerning the qualitative aspects of the entity’s accounting practices and financial reporting.
## _**Letter of Representation**_
A letter of representation is attached for approval and signature.
## _**Unadjusted misstatements**_
There are no unadjusted misstatements which have arisen during the course of our independent examination, other than those considered to be clearly trivial.
## _**Expected modifications to the independent examiner’s report**_
There are no expected modifications to the independent examiner’s report.
We would like to take this opportunity of expressing our thanks to your staff for their assistance during the course of our independent examination.
Please note that this report has been prepared for the sole use of Warrington and Halton Teaching Hospitals NHS Foundation Trust. It must not be disclosed to third parties, quoted or referred to, without prior written consent. No responsibility is assumed by us to any other person.
If we can be of further assistance, please contact Jonathan Urmston.
Yours faithfully